Section 10109 - Determination by Commissioner(a) Upon receipt of a notice of deficiency or assessment of penalty or interest under section 10106 of this title or upon receipt of a notice of the denial of all or a portion of a refund request under section 10107 of this title, the taxpayer may, within 60 days after the date of mailing of the notice or assessment, petition the Commissioner in writing for a determination of that deficiency or assessment. The Commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of the Commissioner's determination concerning the deficiency, assessment, or refund request.(b) The aggrieved taxpayer may, within 30 days after a determination by the Commissioner concerning a notice of deficiency, an assessment of penalty or interest, or a claim to refund, appeal that determination to the Washington Superior Court or the Superior Court of the county in which the taxpayer resides or has a place of business.Added 1985, No. 70, § 7; amended 1989, No. 222 (Adj. Sess.), § 38; 1997, No. 50, §40, eff. 6/26/1997.